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How to Record Prepaid Rent Expense

A guide on recording the initial cash payment and the monthly adjusting entry for prepaid rent.

Account NameTypeDebit ($)Credit ($)
Prepaid RentAsset (+)1,200.00-
CashAsset (-)-1,200.00

💡 Accountant's Note

This records the 12-month advance payment. Every month, you will credit Prepaid Rent and debit Rent Expense for $100.

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